Mandatory Online Declaration of Manual Donations and Cash: A New Approach to Wealth Transfers

A Regulatory Turning Point for Donors and Beneficiaries

The decree of November 17, 2025, requires beneficiaries or their representatives to electronically declare any manual gift or sum of money received. This change aligns France with the increasing digitalization of asset-related taxation, as outlined in Article 1649 quater B quater, Section XVI of the General Tax Code.
Previously, declarations could be made on paper or during certain tax audits, but the law now enhances transparency and accelerates data transfer to the tax authorities. This electronic declaration will be accessible through a dedicated online service, aimed at simplifying the process, yet also obligates individuals to be diligent about adhering to deadlines and ensuring the accuracy of the information submitted (source: Official Journal, decree no. 2025-1082 of November 17, 2025).

Differentiating Between Customary Gifts and Manual Donations: Practical Implications

The distinction between customary gifts and manual donations now holds strategic importance for households and family investors. A customary gift, typically given for a birthday or significant event, is exempt from taxes as long as its value remains reasonable in relation to the donor's resources. Conversely, a manual donation, which often exceeds a few hundred euros or is not justified by a family event, must be formally declared and can be included in the donor's estate.
In practice, an unofficial threshold of about 2% of the donor's assets or 2.5% of their annual income serves as a reference to assess the nature of the gift. Beyond this, declaration becomes mandatory, usually accompanied by documentation such as a bank transfer statement or a detailed receipt. Neglecting this aspect can result in tax audits, especially for families keen on optimizing their wealth transfers at minimal cost.

Tax Implications of New Requirements and Strategic Opportunities

With mandatory online filing, the administration strengthens the traceability of asset flows and can more easily monitor applicable deductions and exemptions. As a reminder, each parent is entitled to a 100,000-euro deduction every 15 years for each child, which can be supplemented by a specific 31,865-euro exemption for monetary gifts, subject to age conditions. In 2025, the discussion on raising this deduction to 120,000 euros remains pending before the National Assembly, while similar measures aim to facilitate the transfer of real estate and capital from life insurance policies.
This regulatory change encourages individuals in these situations to anticipate the structuring of their gifts, meticulously document each transfer, and incorporate online filing tools into their asset management strategy. Wealth management professionals must support this transition to legally secure transactions and optimize tax efficiency for future transfers.